.... Zakat accounting Sharia compliance Financial statements Islamic accounting Interest-free model This research did not receive any specific grant from funding agencies in the public, commercial, or not-for-profit sectors. Zakat, one of the essential pillars of Islam, goes far beyond...

...Omid Pourheydari; Mina Abousaiedi Purpose This paper investigates whether an audit expectation gap exists among independent auditors and users of financial statements in Iran. Design/methodology/approach The study uses a survey instrument to identify the audit expectation gap in Iran...